«актуальные вопросы развития социального сектора экономики: отечественный и зарубежный опыт»

INTERNATIONAL SCIENTIFIC-PRACTICAL CONFERENCE 
«ACTUAL ISSUES OF THE DEVELOPMENT OF THE SOCIAL SECTOR OF THE 
ECONOMY: DOMESTIC AND FOREIGN EXPERIENCE»
 
ANDIJAN, UZBEKISTAN, MAY
 2020
 
237 
«Иқтисодиётнинг ижтимоий секторини ривожлантиришнинг долзарб масалалари: миллий ва хорижий тажриба» 
«
Актуальные вопросы развития социального сектора экономики: отечественный и зарубежный опыт
»
 
Threats are characterized by a variety of species and in order to identify them 
most fully when building a financial security system, enterprises require a certain 
classification. The literature presents various signs of the classification of types of 
threats. 
The most common classification of threats to the financial security of an 
enterprise, cited in many scientific publications, is their classification by sources of 
occurrence on internal and external. 
Among the main threats to the financial security of the enterprise L.A. 
Zaporozhtseva distinguishes: 
1. The threat of loss of liquidity of the enterprise, tracked using the current ratio; 
2. The threat of loss of financial independence of the enterprise, reflected in the 
coefficient of autonomy and the value of leverage of financial leverage; 
3. The threat of reducing the efficiency of the enterprise, the loss of its 
profitability and ability to sustainability and development. To prevent it, it is 
proposed to use indicators of return on assets and return on equity; 
4. The threat of aging of fixed assets due to "eating up" of the depreciation fund. 
Its tracking is possible by the level of depreciation investment; 
5. The threat of unsustainable development of the enterprise as a result of non-
compliance with the “golden rule of the economy”: Profit growth rate> Sales growth 
rate> Asset growth rate> 100%, controlled by comparing the relationship between 
profit growth, revenue and assets; 
6. The threat of increasing debt due to a slowdown in the collection of 
receivables, tracked by its turnover ratio; 
7. The threat of using an ineffective credit policy in terms of accounts receivable 
and payable when existing overdue obligations of buyers entail an increase in the 
company's debts to creditors. This threat is identified using the ratio of turnover of 
accounts payable and receivable. [8] 
The threat of insolvency of the enterprise - is reflected in the indicator of cash 
sufficiency. This indicator was used instead of the current solvency ratio generally 
recognized in the foreign financial analysis as the most effective in ensuring financial 
security; 
1. The threat of a reduction in the profitability and market value of the enterprise 
- opens when determining the indicator of the weighted average cost of capital in 
comparison with the profitability of the assets of the enterprise; 
2. The threat of destruction of the value of the enterprise - is monitored by the 
indicator of economic value added. 
The development of methods for assessing the financial security of an enterprise 
has an important methodological significance associated with the need for 
information on its financial stability. This information is necessary not only for 
managers of the enterprise, its owners, but also for investors and creditors. The 
question of methods for assessing the financial security of an enterprise is debatable. 
This primarily concerns the selection of criteria for assessing the financial security of 

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